Description: The purpose of this paper is to set forth the nature of the charges made on the corporate financial statements for the cost of pension plans, to give a resume of what is currently being done, and to suggest possible solutions. Additionally included is a discussion of the paper from a number of actuaries and the authors comments. Transactions of Society of Actuaries 1964, Vol. 16, Pt. 1, No. 46.

Description: This is a discussion of the paper, Extra Premiums Based on the Net Amount at Risk by Preston C. Bassett. From Transactions of Society of Actuaries 1950, Vol. 2, No. 4. See the Transactions of Society of Actuaries 1950, Vol 2, No 3 from June for the original paper, 'Extra Premiums Based on the Net Amount at Risk'.

Description: This discussion is about the basic information on adoption of retirement plan. From Transactions of Society of Actuaries 1961 Vol. 13 PT 2

Description: This is a panel discussion session focusing on national pension policy including what the United States and Canada are doing to solve the problems that face the pension industry. From Record of Society of Actuaries 1980, Vol. 6, No. 4.

Description: This panel discussion examines a wide range of current topics about pension plans including proposed legislation around plan termination, proposed amendments to ERISA, rules about IRAs, IRS anti-discrmination rules and others. The role of the American Academy of Actuaries is discussed.

Description: This presentation made at the 1975 Spring Cincinnati Joint Meeting of the Conference of Actuaries in Public Practice and Society of Actuaries addresses the following issues: proposed Audit Guide revision of Accounting Principles Board Opinion No.8 Comparability of pension costs on financial statements and Cost Accounting Standards Board proposal for pension cost under government contracts.

Description: This 1981 discussion session is about public policy with respect to retirement matters in the United States and Canada.

Description: This paper develops an equitable and practical method of calculating and assessing the required extra premiums to give insurance protection to those applicants subject to the factor in this latter group which includes most of the accident hazards connected with vocations and avocations. From Transactions of Society of Actuaries 1950, Vol. 2, No. 3.

Description: This panel has an open discussion on whether pension plans are meeting anyone's needs. They specifically discuss what the needs are, who needs coverage, how much coverage is needed, when do these needs begin, who should decide what the needs are and who should provide for the needs.

Description: This 1978 discussion session focuses on the design of pension plans from the perspective of small and large employers, for insured and non-insured plans, and for Canada and the United States.